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2019 (4) TMI 7 - AT - Central ExciseRectification of mistake - typographical error - Held that:- This Tribunal after considering all aspects of the case set aside the order of the adjudicating authority and remanded the matter for fresh adjudication and the scope of which has been further expanded in the order of the Hon’ble Supreme Court, therefore, we do not find any merit in the objection of the learned Counsel for the Revenue, that unless the typographical rectification of the amount shown in the Order is carried out, the order may be misunderstood by the adjudicating authority. Further such apprehension has been allayed by the Ld. advocate for the respondent mentioning that they would not take such a plea in the de novo proceeding. Deciding the issues whether the typographical error in mentioning the amount at para one of the order dt.31.7.2018 of this Tribunal is necessary and whether it would be within the scope of the Tribunal at this stage, would be of more academic in nature, instead of causing any hindrance in the de novo proceeding, hence, not resorted to - ROM Application disposed off.
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